RT journal article
T1 The Strategic Change of the Accountant's Roles: A Theoretical Approach
A1 Romana, Fernando
A1 Guillen Gestoso, Carlos
A1 González Fernández, Silvia María
A1 Ávila Forero, Antonia
A2 Psicología
K1 Algorithms
K1 Accounting
K1 Certified Accountants
K1 Artificial Intelligence
K1 Learning Machines
AB Based on the premise that technology has changed the way in which the Accounting profession is exercised, it becomes relevant to understand the challenges that Certified Accountants face when using artificial intelligence. Smart technologies have enormous potential as tools at the service of accounting and the preparation of financial and non-financial information for decision making, however, they also affect the practice of the profession, which legitimizes concerns about the evolution of the profession and the need to assume new functions. The greater the incorporation of technology in companies, the more and better skills accounting professionals will need to ensure to show their relevance and ability to add value. This rapidly evolving scenario requires a real change in the accountant's functions, but also the possibility of emerging new opportunities. Thus, the present research proposal consists of a descriptive study with a quantitative and qualitative component and aims to analyse the potential use of artificial intelligence in accounting, and its consequent impact on the functions of the accountant.
PB International Journal of Current Research  and Academic Review
SN 2347-3215
YR 2024
FD 2024-03-20
LK http://hdl.handle.net/10498/31669
UL http://hdl.handle.net/10498/31669
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 21-sep-2026